The European Customs Union (ECU), that was established on 1st July 1968, is based on article 23(ex-article 9) of the Teaty of European Community (ECT). According to this article, the ECU shall i) cover all trade in goods, ii) involve the prohibition between Member States of customs duties on imports and exports and of all charges having equivalent effect and iii) adopt a common customs tariff in their relations with third countries. These conditions have applied to the new Member States. But the ECU shows some problems in is application not only to the third countries but to the Internal market. In these regards, the present article examines controversial legal issues on the ECU based on the Community Customs Code(Council Regulation (EEC) No 2913/92) adopted on 12the October 1992. First, in apart from the prohibition of customs duties, it wasn`t easy to define the concept and its interpretation of `all charges having equivalent effect`. Second, the sources of the Community Customs Law is so completed; in fact, the domestic law of the Member States has not yet perfectly incorporated in the european legal system in field of customs. Finally, the Community authority has grosso modo the superiority over the domestic authority in order to implement the Customs Code, but the latter exercises his power to take internal measures, especially penal sanctions counter customs violation.
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